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    <title>2022 (7) TMI 43 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Writ jurisdiction under Article 226 will not ordinarily be exercised against an assessment order where an efficacious statutory appellate remedy is available. The High Court noted that personal hearing had been granted and the impugned order was a detailed speaking order, so no breach of natural justice, lack of jurisdiction, fundamental-rights violation, or vires challenge was shown. In the absence of exceptional grounds, the assessee was required to pursue the statutory appeal, and the writ challenge to the assessment order was rejected.</description>
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      <description>Writ jurisdiction under Article 226 will not ordinarily be exercised against an assessment order where an efficacious statutory appellate remedy is available. The High Court noted that personal hearing had been granted and the impugned order was a detailed speaking order, so no breach of natural justice, lack of jurisdiction, fundamental-rights violation, or vires challenge was shown. In the absence of exceptional grounds, the assessee was required to pursue the statutory appeal, and the writ challenge to the assessment order was rejected.</description>
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